#income tax act 1961
Log in to FollowLatest income tax act 1961 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Assessment of Startup Companies involving application of section 56 (2)(viib)
Income Tax
Income Tax
Addition u/s. 68 unsustainable as burden duly discharged by filing required documents
Income Tax
Income Tax
ITAT Orders Reassessment for MEIS License Exclusion under Section 115JB
Income Tax
Income Tax
Taxability of House rent allowance u/s 10(13A) of Income tax Act 1961
Income Tax
Income Tax
Receipt from centralized service is not in nature of FTS hence not taxable in India
Income Tax
Income Tax
No assessment can be reopened merely on the basis of change of opinion
Income Tax
Income Tax
TP Adjustment for AMP Expenditure deleted due to Lack of Brand Promotion Agreement with AE
Income Tax
Income Tax
Section 14A gets applicable when shares are held as stock-in-trade and dividend income is exempt u/s. 10(34)
Income Tax
Income Tax
Transfer pricing provisions not apply to operations carried through qualifying ships
Income Tax
Income Tax
ITAT upheld addition for share premium exceeding fair market value: Section 56(2)(viib)
Income Tax
Income Tax
Provisions of section 194C applies to work and not for purchase of material
Income Tax
Income Tax
Filing & Reporting Form 10B (From A.Y. 2023-24 & Onwards)
Income Tax
Income Tax
Disallowance under rule 8D(2)(ii) unjustified as interest bearing funds not applied for making investments
Income Tax
Income Tax
Service relating to mining of natural resources not taxable in terms of India-Portugal DTAA
Explore the latest income tax act 1961 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
